Niagara Frontier Transportation Authority


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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Niagara Frontier Transportation Authority
Capital Planning (Follow-Up)

Issued: September 4, 2018
Link to full audit report 2018-F-16


To determine the extent of the implementation of the three recommendations included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37).

The Niagara Frontier Transportation Authority (NFTA) is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international airports. NFTA records list 3,770 capital assets costing approximately $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. NFTA’s fiscal 2018-19 capital spending plan totaled $87 million, of which NFTA provided $10.4 million. The remaining capital funds were provided by either the State or federal governments.

Our initial audit report, issued on April 1, 2016, examined whether NFTA has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans ensure the highest priority facility needs are adequately addressed.  During our audit period, NFTA prepared a multi-year and annual capital budget plan as required by Public Authorities Law, but could not demonstrate how these plans addressed its highest capital needs.  In addition, we found that NFTA management did not maintain documentation to support their decisions on the projects they selected for the capital plan. Also, NFTA had not established a documented system for ranking assets by importance, nor a schedule of replacement based on asset condition.

Key Finding
We found that NFTA has implemented all three recommendations contained in our original audit report.

Key Recommendation

Other Related Audit/Report of Interest
Niagara Frontier Transportation Authority: Capital Planning (2015-S-37).

State Government Accountability Contact Information:
Audit Director: Brian Reilly
Phone: (518) 474-3271; Email:
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236